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WATSON v. COMMISSIONER

Docket No. 3093-76.

36 T.C.M. 1183 (1977)

T.C. Memo. 1977-298

Murray C. Watson, Jr. v. Commissioner.

United States Tax Court.

Filed September 6, 1977.

Attorney(s) appearing for the Case

Murray C. Watson, Jr., pro se. P.O. Box 176, Alcona, Wyo. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

                              Additions to Tax
                           Sec.      Sec.     Sec.
  Year      Deficiency    6651(a)   6653(a)  6654(a)

  1971 ...  $14,858.39   $3,714.60  $742.92  $148.58
  1972 ...    7,165.50    1,791.38   358.28    71.65
  1973 ...   18,707.66    4...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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